Live preview — download the board-ready PDF to attach to your minutes.Download PDF — $49
PeerBasis
Compensation Comparability Determination

Southwest Iowa Rec

Executive Director / CEO

EIN 200538386
IA · NTEE M20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Phil Kinser, Executive Director / CEO ($225,052) against every comparable organization that fit the selection criteria — 19 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 42nd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$17,744 total compensation of comparable organizations → $553,137 $225,052
$79,43810th
$139,55225th
$228,067Median
$344,85675th
$417,22190th
$225,052This org · 42nd
p10$79,438
p25$139,552
p50$228,067
p75$344,856
p90$417,221
$225,052

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to IA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
World Bicycle Relief NfpIL $14,318,779$354,398 990
Disaster Services Corporation-society OfTX $14,041,797$227,170 990
National Emergency Assistance IncTN $14,022,600$168,156 990
Recreational Boating And FishingVA $13,827,555$314,896 990
Firehouse Subs Public Safety Foundation IncFL $13,473,714$266,545 990
🔒 14 more comparable organizations — included in the purchased report

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to IA cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default42nd
Total compensation (D + F), as reported (no adjustments)37th
Reportable pay only (column D), adjusted42nd
All sources (D + E + F), adjusted32nd

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 19-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

Unlock the board report — $49

Running reports for this organization all year? Annual Org Pass — $99/yr.

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.